Utah Property Tax by County
2026 complete rate guide
Utah has 29 counties, and property tax rates vary meaningfully across them. This guide covers effective property tax rates for the major Wasatch Front counties, how the homestead exemption works, and how to appeal an over-assessed Utah property.
Average effective property tax rates by Utah county
Salt Lake County: approximately 0.65% of market value. Davis County: approximately 0.62%. Utah County: approximately 0.58%. Weber County: approximately 0.68%. Cache County: approximately 0.55%. Tooele County: approximately 0.66%. Summit County (Park City area): approximately 0.55%, though high property values make total bills large. Washington County (St. George): approximately 0.55%. These are blended averages — actual rates within a county vary by city and school district.
How Utah property tax is calculated
Utah uses a “fair market value” assessment. Your county assessor determines market value annually. For a primary residence, you receive the 45% residential exemption — meaning you only pay tax on 55% of the assessed value. Tax rate (mill levy) is then applied to that taxable value. Multiple taxing entities (county, city, school district, special service districts) each get a portion.
The Utah Primary Residence Exemption (homestead)
If a Utah property is your primary residence, you qualify for the 45% residential exemption that cuts your property tax bill by roughly 45%. This is automatic for owner-occupied homes but rentals and second homes pay the full assessed value. File the form with your county assessor when you close on a new primary residence.
Comparison example: $600,000 home
Salt Lake County primary residence: 600,000 × 55% taxable × 0.65% = approximately $2,145/year. Same home as a rental (no exemption): 600,000 × 0.65% = $3,900/year. Same home in Park City (Summit County) primary residence: 600,000 × 55% × 0.55% = approximately $1,815/year.
How to appeal an over-assessed Utah property
If your county assessor values your home above what comparable sales support, file an appeal with the county Board of Equalization. Deadlines are typically September 15 each year. Bring comparable sold listings within 6 months of the assessment date showing lower values. Successful appeals can reduce assessment 5-25%. Many Utah homeowners never appeal — and overpay annually as a result.
When property tax bills come due
Utah property tax notices are mailed in October each year. Payment is due November 30. Late payments incur penalty + interest. If you escrow, your lender pays automatically — but verify by checking your county treasurer website.
Special assessments and bonds
Beyond standard property tax, Utah homeowners in some areas pay special assessments for road improvements, schools, water districts, or bonded indebtedness. These show on your tax bill separately and can add $200-$2,000/year depending on location. Daybreak and similar planned communities often have higher special assessments than older established neighborhoods.
Frequently Asked Questions
Which Utah county has the lowest property tax?
Among major counties, Summit and Cache run lowest by rate. But because Summit (Park City) home values are high, total dollar bills there are still among the highest in the state.
Does Utah have property tax on cars or boats?
Utah has a separate “vehicle property tax” assessed at registration. It is not part of your real estate tax bill.
How often does Utah reassess property values?
County assessors review every property annually. In rising markets, assessments typically lag market value by 6-12 months.
Can I prepay property tax for a deduction?
You can prepay before year-end, but federal SALT deduction cap of $10K limits how much of state/local tax (including property tax) is deductible.
